BulgariaEuropean Union ECJ Case C-744/23 (Zlakov) – Questions – Whether the provision of a legal service free of charge is a ‘supplied service free of charge’ 6 months ago
European UnionRomania ECJ C-533/22 (Adient) – AG Opinion – Fixed establishment solely on the basis that the two companies belong to the same group? 6 months ago
Netherlands Act Implementation of VAT Rates Directive for antiques, works of art and collectibles and virtually supplied services in the Government Gazette 8 months ago
Netherlands Supplementary Margin Scheme and Place of Virtual Services in VAT Act published 8 months ago
European Union Comments on ECJ C-532/22: Video chat business – whether place of supply of B2B service was under Article 53 8 months ago
European Union Comments on ECJ C-532/22: Determination of place of service does not apply to recording erotic video chats 8 months ago
European UnionRomania ECJ C-532/22 (Westside Unicat) – Judgment – Article 53 excludes VAT application to video chat recording studios producing erotic content for Internet distribution platforms 8 months ago
India Ahmedabad Municipal Corporation sells properties instead of leasing to avoid 18% GST 8 months ago
Belgium Council of Ministers approves draft law on VAT rate directive relating to place of supply of virtual events and application of margin scheme to works of arts, collector’s items and antiques 8 months ago
European UnionGermany Flashback on ECJ cases C-193/91 (Finanzamt München III/Mohsche) – The private use of goods should not be subject to taxation if the VAT on their acquisition was deductible 8 months ago
Italy Community Distance Sales to Private Consumers. When is it Worth Applying VAT in Italy? 8 months ago
United States Does Missouri Impose Sales Tax on Services? A Guide to Taxable and Non-Taxable Services in Missouri 9 months ago
India CBIC Clarifies GST Treatment for Input Services in Passenger Transport and Vehicle Rental 9 months ago
Austria Austrian Administrative Court: Services should be attributed to the party that provides them in their own name 9 months ago
North Macedonia North Macedonia Amends VAT Law Including New Tax Representative Requirements for Foreign Suppliers 9 months ago